Hoover, Inc. v. State Dept. of Revenue

Hoover, Inc., appeals from a summary judgment entered in favor of the State Department of Revenue ("the Department"). We reverse and remand.

Hoover is a Tennessee corporation that sells crushed stones and other products in the southeastern United States. Hoover operates three sales offices in Alabama, and one of its quarries is located in Colbert County. During the years 1996 through 1999, Hoover sold crushed stone from the Colbert County facility to certain Mississippi governmental entities. It did not collect Alabama sales tax on those sales. On October 11, 2000, the Department entered a…